Allowed

M/S. Mithu & Co.Big Bazar, Kozhikode v. State of Kerala

Kerala HC9 Feb 2012WA/210/2012

Case brief

AI extract

What is this about?

Court reduced tax payment from Rs. 40% to Rs. 15 lakhs and directed respondents to accept a simple bond with surety for the balance amount, ensuring partners do not encumber assets until tax arrears are cleared.

What did the court decide?

Tax payment reduced from 40% to Rs. 15 lakhs; respondents to accept security via simple bond with surety for balance amount; undertaking not to encumber/sell properties until clearance.

M/S. Mithu & Co.Big Bazar, Kozhikode Vs State of Kerala — Company and Corporate | Kerala HC (2012)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR &

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THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH

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THURSDAY, THE 9TH DAY OF FEBRUARY 2012/20TH MAGHA 1933

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WA.No. 210 of 2012 () IN WPC/1119/2012 --------------------------------------AGAINST THE ORDER/JUDGMENT IN WPC.1119/2012 DATED 13-01-2012

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APPELLANT(S)/PETITIONERS 1 TO 5:

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1. M/S. MITHU & CO.BIG BAZAR, KOZHIKODE REP. BY ITS PARTNER SRI. T.K. MUHAMMED ASHRAF.

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1. D.K. MITHU, DAIVATHANKANDY HOUSE, THIRUVANNURNADA, P.O. KOZHIKODE-673029.

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1. D.K. MITHENDRALAL, DAIVATHANKANDY HOUSE, THIRUVANNURNADA P.O. KOZHIKODE 673 029.

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1. T.K. MUHAMMED ASHRAF, NISHA HOUSE, THIRUVANNURNADA P.O. KOZHIKODE 673 029.

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1. K.C. NISHA, SUHARA COTTAGE, KANNADIKKAL, VENGERI PO, KOZHIKODE 673 010.

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BY ADV. SRI.N.K. SANATH KUMAR

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RESPONDENT(S)/RESPONDENTS 1 TO 4:

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1. STATE OF KERALA, REP. BY THE SECRETARY, COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695003.

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1. ASST. COMMISSIONER, SPL. CIRCLE I, KOZHIKODE DISTRICT - 673001.

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1. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE 673 001.

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1. DEPUTY TAHSILDAR (RR), KOZHIKODE 673 001.

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R BY GOVERNMENT PLEADER SRI. BOBBY JOHN.

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THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 09-02-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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C.N. RAMACHANDRAN NAIR &

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BABU MATHEW P. JOSEPH, JJ.

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W.A. No. 210 OF 2012

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Dated this the 9^th day of February, 2012

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J U D G M E N T

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Ramachandran Nair, J

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Heard the counsel for the appellant and the senior Government Pleader for respondents.

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Having regard to the fact that the Managing Partner died in an accident and that appellants have obtained C Forms for substantial amount, we reduce the payment of tax from 40% to Rs.15 lakhs and direct respondents to accept security by way of simple bond with surety for the balance amount along with an undertaking that the partners or the legal heirs of the deceased partner shall not encumber or sell any of the immovable properties until clearance of tax arrears. The amount of Rs.15 lakhs is to be paid on or before 15^th March, 2012.

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C.N. RAMACHANDRAN NAIR, JUDGE.

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BABU MATHEW P. JOSEPH, JUDGE.

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ul/-

M/S. Mithu & Co.Big Bazar, Kozhikode v. State of Kerala

Case brief

What is this about?

What did the court decide?

M/S. Mithu & Co.Big Bazar, Kozhikode v. State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Parties & counsel

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